ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA TALAPETA KECAMATAN STM HILIR KABUPATEN DELI SERDANG TAHUN 2021-2023

Authors

  • Putra Bastanta Tarigan FEB, Universitas Katolik Santo Thomas Medan
  • Sabeth Sembiring FEB, Universitas Katolik Santo Thomas Medan
  • Lamtiur Lidia Gultom FEB, Universitas Katolik Santo Thomas Medan

Keywords:

Management, Village Fund, Allocation

Abstract

This study aims to determine how the management of village fund allocations starting from planning, implementation, administration, reporting, and accountability in Talapeta Village, STM Hilir District, Deli Serdang Regency. Data collection techniques include interviews, observation, and documentation. The population is the Village Revenue and Expenditure Budget Implementation Realization Report from the beginning of receiving ADD until now. The research sample is the Revenue and Expenditure Budget Implementation Realization Report. The research methods used in this study are documentation, interviews, and questionnaires. The data analysis technique used is descriptive qualitative. The results of the study indicate that the management of Village Fund Allocations in Talapeta Village, STM Hilir District, Deli Serdang Regency has been carried out well for the most part. However, it is not optimal because there are some things that have not been carried out in accordance with the regulations that should be done, such as the absence of a notice board or other media that makes it easier for the public to know the use of village fund allocations and delays in reporting. Suggestions that can be given are the need to create a notice board or other media to make it easier for the public to get information about village fund allocations and prepare very well planning and conduct supervision in each implementation to ensure it continues to run according to procedures

References

Army, Y., & Puspita, R. (2020). Analisis Pengelolaan Alokasi Dana Desa dalam Kesesuaian Kebutuhan Desa Pucanganom Kecamatan Srumbung Kabupaten Magelang. Accounting Profession Journal (ApaJi), 2 (1).

Indonesia. Kementrian Dalam Negeri (2014). Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa.

Mahsun, Mohammad (2016). Pengukuran Kinerja Sektor Publik. BPFE : Yogyakarta

Marchelino Daling ( 2013) . Analisis Kinerja Realisasi Anggaran dan Pendapatan Belanja Pemerintah Kabupaten Minahasa Tenggara . Jurnal EMBA. Vol. 1 No. 25 November 2013.

Mardiasmo (2019). Akuntansi Sektor Publik. Andi, Yogyakarta.

Mardiasmo. (2018). Otonomi dan Management Keuangan Daerah. Yogyakarta;Andi.

Peraturan Pemerintah No. 12 Tahun 2019 Tentang Pengelolaan Keuangan Negara Pada Pemerintahan Daerah.

Peraturan Pemerintah No. 17 Tahun 2003 Badan Pemeriksa Keuangan Republik Indonesia Tentang Keuangan Negara Berbasis Akrual Pada Pemerintah Daerah Jakarta.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan Penelitian & Pengembangan. Bandung : Alfabeta.

Downloads

Published

2025-10-31

Issue

Section

Articles